Assessing Measurable Financial and Sustainability Data for Agricultural Competitiveness

This paper investigates the availability and applicability of measurable financial and sustainability data critical for assessing the new competitiveness of agricultural entrepreneurs in Hungary and in Poland. The context is part of a larger research, focusing on a rapidly changing global landscape. This study introduces an analysis on the financial differences in 10 years from the 2004-2024 period. It includes recommendations on sustainability indicators such as the Sustainable Return on Equity (SROE), the Sustainable Profitability (%) and the Environmental, Social, and Governance (ESG) index. The larger research employs a mixed-method approach utilizing various robust databases to ensure comprehensive analysis and validity. Through careful examination of how various elements, the study clarifies the basics for financial and sustainability. Furthermore, the findings present a framework designed to facilitate enhanced performance and resilience against economic fluctuations and environmental challenges, ultimately fostering an innovative agricultural landscape that effectively meets modern consumer demands and regulatory standards. This paper is useful to the efforts in all EU Member States, while highlights the necessity for the sustainability indicators besides the financial metrics.